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Tax Reform, Trade Openness and Export Product Diversification in Developing Countries

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  • Sèna Kimm Gnangnon

Abstract

This article considers the effect of tax reform on export product diversification in developing countries, including through the trade openness channel. Tax reform involves the convergence of a developing country's tax structure towards the tax structure of developed countries. The analysis uses a sample of 112 developing countries over the period 1980–2014 and shows that tax reform exerts a positive effect on export product diversification, with least developed countries enjoying a higher positive effect than other countries in the full sample. Furthermore, the higher the degree of trade openness, the greater is the magnitude of the positive effect of tax reform on export product diversification. These outcomes have important policy implications. (JEL codes: H20, O11, O14).

Suggested Citation

  • Sèna Kimm Gnangnon, 2021. "Tax Reform, Trade Openness and Export Product Diversification in Developing Countries," CESifo Economic Studies, CESifo Group, vol. 67(2), pages 210-234.
    • Handle: RePEc:oup:cesifo:v:67:y:2021:i:2:p:210-234.
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    File URL: http://hdl.handle.net/10.1093/cesifo/ifaa011
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    Citations

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    Cited by:

    1. Sena Kimm Gnangnon, 2023. "Effect of the Shadow Economy on Tax Reform in Developing Countries," Economies, MDPI, vol. 11(3), pages 1-49, March.
    2. Sèna Kimm Gnangnon, 2023. "Trade costs and tax transition reform in developing countries," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 31(4), pages 941-977, October.

    More about this item

    Keywords

    tax reform; export product diversification; trade openness;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
    • O14 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Industrialization; Manufacturing and Service Industries; Choice of Technology

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